Internal Revenue Service Publication 502, Medical and Dental Expenses, allows a standard mileage rate for automobile operating expenses used for medical reasons of 23.5 cents per mile in 2014. 2015 Homestead Exemption applicants may use this rate when calculating their medical and dental expenses on Nebraska Schedule I – Income Statement, Form 458. Just click on the above link for Publication 502 for access to the allowable medical and dental expenses.